NCERT Solutions for Class 11 Accountancy Chapter 4 Recording of Transaction - II

NCERT
SOLUTIONS
CLASS - 11th

aglase .co

Class : 11th
Subject : Accountancy
Chapter : 4
Chapter Name : Recording of Transaction-2

Q1 Briefly state how the cash book is both journal and a ledger?

Answer. Transactions recorded in the cash book are derived directly from source documents, so there
is no need to record transactions in the Journal. Cash book also records the cash and bank
transactions through which cash and bank balances can be determined, so it acts as cash account
(ledger). Thus, the Cash Book serves the purpose of both Journal as well as ledger.

Page : 152 , Block Name : Short Answers

Q2 What is the purpose of contra entry?

Answer. Contra entry represents deposits or withdrawals of cash from bank or vice versa. The
purpose of contra entry is to indicate the transactions that affect both cash and bank balances. This
entry does not affect the financial position of a business. A contra entry is recorded in both sides of a
two column Cash Book and is denoted by ‘C’ in the ledger folio column.

Page : 152 , Block Name : Short Answers

Q3 What are special purpose books?

Answer. Business transactions are large in number and it becomes difficult to record, so the journal is
subdivided into special purpose books for quick, efficient and accurate recording of the business
transactions. Special purpose books like, sales book and purchases book are maintained for those
transactions that are routine and repetitive in nature. Recording through these books is economical
and enables division of work among accountants.

Page : 152 , Block Name : Short Answers

Q4 What is petty cash book? How it is prepared?

Answer. Petty Cash Book is used for recording payment of petty expenses, which are of smaller
denominations like postage, stationery, conveyance, refreshment, etc. Person who maintains petty
cash book is known as petty cashier and these small expenses are termed as petty expenses.

It is prepared by two methods:

→ Ordinary system: In this case, a fixed sum of money is paid to petty cashier for the payment of
petty expenses and after spending the whole amount, the account is submitted by the petty
cashier to the main cashier.
→ Imprest system: In this case, a fixed sum of money is given to the petty cashier in the
beginning of a period and at the end of the period the amount spent by him is reimbursed, so
that he has a fixed amount in the beginning of every new period.

Page : 152 , Block Name : Short Answers

Q5 Explain the meaning of posting of journal entries?

Answer. Posting is the process of transferring the business transactions from Journal to ledgers. Every
transaction is first recorded in the Journal and subsequently transferred to their respective accounts.

Page : 152 , Block Name : Short Answers

Q6 Define the purpose of maintaining subsidiary journal.

Answer. As business grows, there are voluminous number of transactions and the firm may
experience difficulty, thereby it becomes tedious to record through Journal entry. In order to save time
and effort, it is recommended to subdivide Journal. Subdivision of Journal provides scope for division
of work leading to the improvement in efficiency and effectiveness and infuses higher degree of
accountability to the accountants for the specific subsidiary Journal assigned to them.

The purposes of maintaining subsidiary Journal are given below.

→ It saves time and efforts in recording.
→ It enables division of work, leading to an enhancement of efficiency and effectiveness, as
particular accountant takes care of particular books.
→ It also makes each accountant more responsible and accountable for the books assigned to
them.
→ It records routine and repetitive transactions at one place, which leads to easy accessibility of
information and hassle-free communication.

Page : 152 , Block Name : Short Answers

Q7 Write the difference between return inwards and return outwards.

Answer.

Basis of Difference Return Inwards Return Outwards
Meaning Goods sold to the customers, Goods purchased are returned
are returned by them. to the suppliers.
Balance It has a debit balance. It has credit balance.
Treatment It is deducted from Sales in the It is deducted from Purchases
Trading Account. in the Trading Account.
Issued Credit note is prepared by the Debit note is prepared by the
seller. buyer.
Reduction It reduces the payment from It reduces the payment made to
the Debtors. the Creditors.
Term It is also termed as Sales It is also termed as Purchases
Returns. Returns.

Page : 152 , Block Name : Short Answers

Q8 What do you understand by ledger folio?

Answer. Ledger folio is the page number of an account in the ledger that is written in the L.F. column
of a journal format. In journal entry, ledger folio number is written corresponding to the Name of the
account in the L.F. column. It helps in easy locating of the account in the ledger book. It reduces the
time in recording and rechecking.

Page : 152 , Block Name : Short Answers

Q9 What is difference between trade discount and cash discount?

Answer.

Basis of Difference Trade Discount Cash Discount
Meaning It is allowed when goods are It is allowed at the time of payment.
purchase or sold.
Recording in books It is recorded in invoice/bill but It is recorded in the discount column
not in the books. of the Cash Book’s debit side, if

allowed, and credit side, if received.
Purpose It is allowed to increase sale. It is allowed for earlier payment.
Deduction It is deducted from the price-list It is not deducted from the price-list of
of the goods. the goods.

Page : 152 , Block Name : Short Answers

Q10 Write the process of preparing ledger from a journal.

Answer. The process of preparing ledger from Journal can be explained with the help of an example.
Let us suppose that furniture is purchased from Mr. A, so, the journal entry will be:
Furniture A/c Dr.
To Mr. A Account

In this, Furniture Account is debited and Mr. A Account is credited. The process of preparing ledger
account is given below.

Account which is debited in the entry:

Step 1: Identify the account in ledger that is debited, i.e., 'Furniture Account’.

Step 2: Enter date in the debit side of the 'Furniture Account’ in the ‘Date’ column.

Step 3: Enter the Name of the account as ‘Mr. X Account’ (which is credited in the entry) in the
‘Particulars’ column on the debit side of the Furniture Account.

Step 4: Enter the page number of the journal, where the entry is recorded in the ‘J.F.’ (journal folio)
column.

Step 5: Post the corresponding amount in the ‘Amount’ column, which is recorded against ‘Furniture
Account’ in the journal entry.

Account which is credited in entry:

Step 1: Identify the account ledger that is credited, i.e., ‘Mr. A Account’.

Step 2: Enter date in the credit side of ‘Mr. A Account’ in the ‘Date’ column.

Step 3: Enter the Name of the account as ‘Furniture Account’ (which is debited in the entry) in the
‘Particulars’ column in the credit side of the ‘Furniture Account’.

Step 4: Enter the page number of the journal where the entry is recorded in the ‘J.F.’ (journal folio)
column.

Step 5: Post the corresponding amount in the ‘Amount’ column, which is recorded against ‘Mr. A
Account’ in the journal entry.

Page : 152 , Block Name : Short Answers

Q11 What do you understand by Imprest amount in petty cash book?

Answer. Imprest amount is the amount of money given by the main cashier to the petty cashier in the
beginning of a period. At the end of the period, the amount spent by the petty cashier gets reimbursed
in such a manner, that he has the same amount of cash in hand at the beginning of the next period.
For example, if the main cashier gives an imprest amount of Rs 1,000 to the petty cashier on April 01,
2011 and at the end of the month the petty expenses amount to be Rs 850, which is spent by the petty
cashier during the month. In this case, Rs 850 will be reimbursed, so that on May 01, 2011, the petty
cashier will have Rs 1,000 at his disposable to meet petty expenses for the next month.

Page : 152 , Block Name : Short Answers

Q1 Explain the need for drawing up the special purpose books.

Answer. The needs for drawing up the special purpose book are given below.

→ Quick and efficient recording: recording all the transactions in a journal takes a lot of time. If
there are separate books, then recording of transactions can be done more efficiently and
timely. So, the need for special purpose book arises.
→ Repetitive nature: In every business, some transactions are similar and repetitive in nature. It
will be more convenient to record all similar transactions at one place. For example, all credit
sales transactions are recorded in the Sales Book.
→ Economical: It is more economical as recording through the special purpose books saves time
and also enhances the efficiency of accountants and clerks.
→ Easy posting: If similar transactions are recorded at one place, posting becomes easier.
→ Complete information at one place: All information related to purchases, sales, cash receipts,
payments, etc. are easily and hassle-free available.

Page : 152 , Block Name : Long Answers

Q2 What is cash book? Explain the types of cash book.

Answer. Cash Book is a book of original entry. It records all transactions related to receipts and
payments of cash and deposits in and withdrawals from a bank in a chronological order. The debit side
of the cash book records the cash receipts in the cash column and bank deposits in the bank column.
On the credit side of the cash book, all cash payments are recorded in the cash column, while all
payments through cheques and withdrawals are recorded in the bank column. It is prepared on a
monthly basis, it also serves the purpose of principle book (i.e. cash account and bank account).

Types of Cash book are given below :

→ Single Column Cash Book: A single column Cash Book contains only one column of amount on
both debit and credit sides. In the single column Cash Book, only cash transactions are
recorded, cash receipts are recorded on the debit side while cash payments are recorded on
the credit side.

→ Double Column Cash Book: A double column Cash Book contains two columns of amount,
namely cash column and bank column on both sides. Cash column of the Cash Book contains
all cash receipts and payments. All deposits either in cash or through cheques into the bank
account of the business are debited in the bank column and all withdrawals of cash and
payments through cheques are credited in the bank column of the Cash Book.
→ Triple Column Cash Book: In a triple column Cash Book, there are three columns of amount
namely, cash, bank and discount. Discount allowed and discount received are recorded in the
discount column. While in the debit side, discount allowed is recorded along with the receipts,
either in cash or through cheque; whereas, in the credit side, discount received is recorded,
along with the payments made either in cash or by issuing cheques.
→ Petty Cash Book: This book is used for recording payment of petty expenses, which are of
smaller denominations like, postage, stationery, conveyance, refreshment, etc. is known as
Petty Cash Book.

Page : 152 , Block Name : Long Answers

Q3 What is contra entry? How can you deal with this entry while preparing double column cash book?

Answer. The transaction that is entered in either sides of the double column or three column cash
book, affecting both cash and bank balances simultaneously is called contra entry. These entries
result in an increase in cash balances and decrease in bank balances or vice versa, leaving no
change in the financial statements. For example, Rs 200 cash deposited into bank. This transaction
increases the bank amount on one hand; whereas, on the other hand reduces the cash balance. In
this entry, in the debit side of the cash book, ‘Cash’ will be recorded with a balance of Rs 200 in the
bank column and in the credit side of the cash book, ‘Bank’ will be recorded with a balance of Rs 200
in the cash column. This entry is a contra entry as it affects both cash and bank balance together. The
contra entries are denoted by ‘C’.

Some transactions that lead to contra entry are given below.

→ Opening a bank account
→ Depositing cash into bank

→ Withdrawal from bank

Page : 152 , Block Name : Long Answers

Q4 What is petty cash book? Write the advantages of petty cash book?

Answer. Petty Cash Book is used for recording payments of small expenses, which are of smaller
denominations such as postage, stationery, conveyance, refreshment, etc. Person who maintains
Petty Cash Book is known as petty cashier and these small expenses are termed as petty expenses.

It is prepared by the below given two methods.

→ Ordinary system: Under this system, a certain sum of money is given to the petty cashier for
the payment of petty expenses. After spending the whole amount, the accounts are submitted
by the petty cashier to the main cashier.
→ Imprest system: Under this system, a fixed sum of money is given to the petty cashier in the
beginning of a period to meet the petty expenses to be incurred in that period. At the end of the
period, the amount spent by the petty cashier is reimbursed. So, the petty cashier has the
same fixed amount of money in the beginning of the next period.
Advantages of Petty Cash Book:

→ Simple method: Recording of transactions in a petty cash book is easy. In an analytical Petty
Cash Book, there exists separate heads for different petty expenses, which makes recording
much easier. Recording in a Petty Cash Book does not require formal knowledge of accounting
principles and techniques.
→ Time saving: Recording in Petty Cash Book saves time and efforts of the chief cashier.
→ Efficient control: At the end of a period,Petty Cash Book is audited by the main cashier, so
frauds and errors are less probable.
→ Convenient handling: Recording in Petty Cash Book is convenient, as entries are to be
recorded under separate heads, which makes posting easier and quicker.

Page : 153 , Block Name : Long Answers

Q5 Describe the advantages of subdividing the Journal.

Answer. The advantages of subdivision of Journal are given below.

→ Division of work: The lack of subdivision of Journal may lead to chaos and confusions, if large
numbers of transactions are to be recorded through Journal entry by more than one accountant.
There will be more inflexibility and lack of accountability among the accountants. Subdivision of
Journal into Subsidiary Books facilitates division of work. Sub-division enables different accountants
to work on different books. This will not only avoid confusion but also enhance the sense of
accountability among the accountants.

→ Time saving: The art of recording through subsidiary book is time efficient and more effective as
compared to recording through Journal entries.
→ Prompt information: The transactions of similar nature are recorded in a particular Subsidiary Book.
This acts as a ready source to access information quicker than through Journal entry.
→ Creates Accountability: Sub-division of Journal entrusts accountants with higher degree of
responsibility and accountability for maintaining subsidiary book that are assigned to them.
→ Easy checking: In case discrepancies or errors arise, they can be easily located and rectified, as
lesser number of transactions is recorded in a Subsidiary Book than in a Journal.
→ Specialisation: The accountability, responsibility and division of work together enhance the
specialisation of each accountant. This is because, routine and repetitive tasks are performed by
each accountant.

Page : 153 , Block Name : Long Answers

Q6 What do you understand by balancing of account?

Answer. Accounts are prepared on weekly, fortnightly, monthly, quarterly or on a daily basis. At the end of
each period they are balanced. The balancing of the accounts is done in the manner given below.

1. The totals of the debit and credit of an account is calculated, to ascertain which one of them is higher.
2. The higher figure among debit and credit side is written in the grand total cell on both sides of the
account, i.e., in debit and credit side.
3. The next step is to ascertain the difference between the debit total and the credit total. This difference
is called ‘Closing Balance’ or ‘Balance carried down’, and is denoted by ‘Balance c/d’.
4. The ‘Balance c/d’ will be shown either in the debit or credit side, whichever totals up into lower
amount.
5. If ‘Balance c/d’ is written in the debit side, then the balance is called ‘Credit balance’. On the other
hand, if ‘Balance c/d’ is written in the credit side, then the balance is called ‘Debit Balance’.
6. On closing the account, ‘Balance c/d’ is brought forward to the subsequent period, and it is written as
‘Balance b/d’.

Usually, the closing balances of real and personal accounts are forwarded to the next period by this manner.
For nominal accounts, Steps 1 to 3 remain the same and they are closed by transferring the closing
balances either to Trading Account or Profit and Loss Account.

Page : 153 , Block Name : Long Answers

Q1 Enter the following transactions in a simple cash book for December 2016:

Rs

01 Cash in hand 12,000
05 Cash received from Bhanu 4,000
07 Rent Paid 2,000
10 Purchased goods Murari for cash 6,000
15 Sold goods for cash 9,000
18 Purchase stationery 300
22 Cash paid to Rahul on account 2,000
28 Paid salary 1,000
30 Paid rent 500

Answer.

Cash Book
Dr. Cr.

Amount Amount
Date Particulars L.F. Rs Date Particulars L.F. Rs

2016 2016
Dec 1 To Balance b/d 12,000 Dec 7 By Rent A/c 2,000
Dec 5 To Bhanu's A/c 4,000 Dec 10 By Purchases A/c 6,000
Dec15 To Sales A/c 9,000 Dec 18 By Stationery A/c 300
Dec 22 By Rahul's A/c 2,000
Dec 28 By Salaries A/c 1,000
Dec 30 By Rent A/c 500
Dec 31 By Balance c/d 13,200

25,000 25,000

Page : 153 , Block Name : Numerical Question

Q2 Record the following transaction in simple cash book for November 2016:

Rs

01 Cash in hand 12,500
04 Cash paid to Hari 600
07 Purchased goods 800
12 Cash received from Amit 1,960
16 Sold goods for cash 800
20 Paid to Manish 590
25 Paid cartage 100
30 Paid salary 1,000

Answer.

Cash Book
Dr. Cr.

Amount

Date Particulars L.F. Rs Date Particulars L.F. Amount Rs

2016 2016
Nov 1 To Balance b/d 12,500 Nov 4 By Hari's A/c 600
Nov 12 To Amit's A/c 1,960 Nov 7 By Purchases A/c 800
Nov 16 To Sales A/c 800 Nov 20 By Manish's A/c 590
Nov 25 By Cartage A/c 100
Nov 30 By Salaries A/c 1,000
Nov 30 By Balance c/d 12,170

15,260 15,260

Page : 153 , Block Name : Numerical Question

Q3 Enter the following transaction in Simple cash book for December 2017:

Rs
01 Cash in hand 7,750

06 Paid to Sonu 45
08 Purchased goods 600
15 Received cash from Parkash 960
20 Cash sales 500
25 Paid to S. Kumar 1,200
30 Paid rent 600
Answer.
Cash Book
Dr. Cr.

Amount Amount
Date Particulars L.F. Rs Date Particulars L.F. Rs

2017 2017
Dec 1 To Balance b/d 7,750 Dec 6 By Sonu's A/c 45
Dec 15 To Prakash's A/c 960 Dec 8 By Purchases A/c 600
Dec 20 To Sales A/c 500 Dec 25 By S. Kumar's A/c 1,200
Dec 30 By Rent A/c 600
Dec 31 By Balance c/d 6,765

9,210 9,210

Page : 153 , Block Name : Numerical Question

Q4 Record the following transactions in a bank column cash book for December 2016:
Rs
01 Started business with cash 80,000
04 Deposited in bank 50,000
10 Received cash from Rahul 1,000
15 Bought goods for cash 8,000
22 Bought goods by cheque 10,000
25 Paid to Shyam by cash 20,000
30 Drew from Bank for office use 2,000
31 Rent paid by cheque 1,000

Answer.

Cash Book
Dr. Cr.

Cash Bank Cash Bank
Date Particulars L.F. Rs Rs Date Particulars L.F. Rs Rs

2016 2016
Dec 1 To Capital A/c 80,000 Dec 4 By Bank A/c C 50,000
By Purchases
Dec 4 To Cash A/c C 50,000 Dec 15 A/c 8,000
By Purchases
Dec 10 To Rahul's A/c 1,000 Dec 22 A/c 10,000
Dec 30 To Bank A/c C 2,000 Dec 25 By Shyam's A/c 20,000
Dec 30 By Cash A/c C 2,000
Dec 31 By Rent A/c 1,000
Dec 31 By Balance c/d 5,000 37,000

83,000 50,000 83,000 50,000

Page : 153 , Block Name : Numerical Question

Q5 Prepare a double column cash book with the help of following information for December 2016:
Rs
01 Started business with cash 1,20,000
03 Cash paid into bank 50,000
05 Purchased goods from Sushmita 20,000
06 Sold goods to Dinker and received a cheque 20,000
10 Paid to Sushmita cash 20,000
14 Cheque received on December 06, 2010 deposited into bank
18 Sold goods to Rani 12,000
20 Cartage paid in cash 500
22 Received cash from Rani 12,000
27 Commission received 5,000

30 Drew cash for personal use 2,000

Answer.
Cash book
for the year ended 31st December, 2016
Dr.
Cr.

Date Particulars L. Cash Bank Date Particulars L. Cash
F. ₹ ₹ F. ₹

2016 2016
Dec 1 To Capital A/c 120000 Dec 3 By bank A/c C 50,000
Dec 3 To cash A/c C 50000 Dec 10 By Sushmita's A/c 20,000
Dec 6 To Dinker's A/c 20000 Dec 14 By bank A/c C 20,000
Dec 14 To cash A/c C 20000 Dec 20 By cartage A/c 500
Dec 22 To Rani's A/c 12000 Dec 30 By drawings A/c C 2,000
Dec 27 To commission A/c 5000 Dec 31 By balance c/d 64,500

157,000 70,000 157000

Page : 154 , Block Name : Numerical Question

Q6 Enter the following transactions in double column cash book of M/s Ambica Traders for July 2017:
Rs
01 Commenced business with cash 50,000
03 Opened bank account with ICICI 30,000
05 Purchased goods for cash 10,000
10 Purchased office machine for cash 5,000
15 Sales goods on credit from Rohan and received cheque 7,000
18 Cash sales 8,000
20 Rohan’s cheque deposited into bank
22 Paid cartage by cheque 500
25 Cash withdrawn for personal use 2,000
30 Paid rent by cheque 1,000

Answer.
Cash book
for the year ended 31st July, 2017
Dr.
Cr.

Date Particulars L. Cash Bank Date Particulars L. Cash
F. ₹ ₹ F. ₹

2017 2017
July 1 To Capital A/c 50000 July 3 By bank A/c C 30,000
July 3 To cash A/c C 30000 July 5 By Purchases A/c 10,000
July 15 To Rohan's A/c 7000 July 10 By office machinery A/c 5,000
July 18 To sales A/c 8000 July 20 By bank A/c C 7000
July 20 To cash A/c C 7000 July 22 By Cartage A/c
July 25 By drawings A/c 2,000
July 30 By rent A/c
July 31 By balance c/d 11000

65,000 37,000 65,000

Page : 154 , Block Name : Numerical Question

Q7 Prepare double column cash book from the following information for July 2017:

Rs
01 Cash in hand 7,500
Bank overdraft 3,500
03 Paid wages 200
05 Cash sales 7,000
10 Cash deposited into bank 4,000
15 Goods purchased and paid by cheque 2,000
20 Paid rent 500
25 Drew from bank for personal use 400
30 Salary paid 1,000

Answer.
Cash book
for the year ended 31st July , 2017
Dr.
Cr.

Date Particulars L. Cash Bank Date Particulars L. Cash
F. ₹ ₹ F. ₹

2017 2017
July 1 To balance b/d 7500 July 1 By balance b/d(overdraft)
July 5 To sales A/c 7000 July 3 By wages A/c 200
July 10 To cash A/c C 4000 July 10 By bank A/c C 4,000
July 15 By purchases A/c
July 20 By rent A/c 500
July 25 By drawings A/c

July 30 By salaries A/c 1000
July 31 To balance c/d July 31 By balance c/d 8800
(overdraft) 1900
14500
14500 5900

Page : 154-155 , Block Name : Numerical Question

Q8 Enter the following transaction in a double column cash book of M/s Mohit Traders for January
2017:
Rs
01 Cash in hand 3,500
Bank overdraft 2,300
03 Goods purchased for cash 1,200
05 Paid wages 200
10 Cash sales 8,000
15 Deposited into bank 6,000
22 Sold goods for cheque which was deposited into bank same day 2,000
25 Paid rent by cheque 1,200
28 Drew from bank for personal use 1,000
31 Bought goods by cheque 1,000

Answer.
Cash book
for the year ended 31st January , 2017
Dr.
Cr.

Date Particulars L. Cash Bank Date Particulars L. Cash
F. ₹ ₹ F. ₹

2017 2017
Jan 1 To balance b/d 3500 Jan 1 By balance b/d(overdraft)
Jan 10 To sales A/c 8000 Jan 3 By purchases A/c 1200
Jan 15 To cash A/c C 6000 Jan 10 By wages A/c 200
Jan 22 To sales A/c 2000 Jan 15 By bank A/c C 6000
Jan 20 By rent A/c
Jan 25 By drawings A/c
Jan 30 By purchases A/c
Jan 31 By balance c/d 4100

11500
11500 8000 .

Page : 155 , Block Name : Numerical Question

Q9 Prepare double column cash book from the following transactions for the year August 2017:

Rs
01 Cash in hand 17,500
Cash at bank 5,000
03 Purchased goods for cash 3,000
05 Received cheque from Jasmeet 10,000
08 Sold goods for cash 7,000
10 Jasmeet’s cheque deposited into bank
12 Purchased goods and paid by cheque 20,000
15 Paid establishment expenses through bank 1,000
18 Cash sales 7,000
20 Deposited into bank 10,000
24 Paid trade expenses 500
27 Received commission by cheque 6,000
29 Paid Rent 2,000
30 Withdrew cash for personal use 1,200
31 Salary paid 6,000

Answer.

Cash book
For the year ended 31st August, 2017
Dr.
Cr.

Date Particulars L. Cash Bank Date Particulars L. Cash
F. ₹ ₹ F. ₹

2017 2017
Aug 1 To balance b/d 17500 5000 Aug 3 By purchases A/c 3000
Aug 5 To Jasmeet's A/c 10000 Aug 10 By bank A/c C 10000
Aug 8 To sales A/c 7000 Aug 12 By purchases A/c
Aug 10 To cash A/c C 10000 Aug 15 By establishment
Aug 18 To sales A/c 7000 charges A/c
Aug 20 To cash A/c C 10000 Aug 20 By bank A/c C 10000
Aug 27 To commission A/c 6000 Aug 24 By trade expense A/c 500
Aug 29 By rent A/c 2000
Aug 30 By drawings A/c 1200
Aug 31 By salaries A/c 6000
Aug 31 By balance c/d 8800

41500 31000 41500

Page : 155 , Block Name : Numerical Question

Q10 M/s Ruchi trader started their cash book with the following balances on July 2017: cash in hand
Rs 1,354 and balance in bank current account Rs 7,560. He had the following transaction in the month
of July, 2017:
Rs
03 Cash sales 2,300
05 Purchased goods, paid by cheque 6,000
08 Cash sales 10,000
12 Paid trade expenses 700
15 Sales goods, received cheque (deposited same day) 20,000
18 Purchased motor car paid by cheque 15,000
20 Cheque received from Manisha (deposited same day) 10,000
22 Cash Sales 7,000
25 Manisha’s cheque returned dishonoured
28 Paid Rent 2,000
29 Paid telephone expenses by cheque 500
31 Cash withdrawn for personal use 2,000

Prepare bank column cash book

Answer.
In the books of M/s Ruchi Trader
Cash book
For the year ended 31st July, 2017
Dr.
Cr.

Date Particulars L. Cash Bank Date Particulars L. Cash
F. ₹ ₹ F. ₹

2017 2017
July 1 To balance b/d 1354 7560 July 5 By purchases A/c
July 3 To sales A/c 2300 July 12 By trade expense A/c 700
July 8 To sales A/c 10000 July 18 By motor car A/c
July 15 To sales A/c 20000 July 25 By Manisha's A/c
July 20 To Manisha's A/c 10000 July 28 By rent A/c 2000
July 22 To sales A/c 7000 July 29 By telephone exp A/c
July 31 By drawings A/c 2000
July 31 By balance c/d 15954

20654 37560 20654

Page : 155-156 , Block Name : Numerical Question

Q11 Prepare petty cash book from the following transactions. The imprest amount is Rs 2,000.

January Rs
2017
01 Paid cartage 50
02 STD charges 40
02 Bus fare 20
03 Postage 30
04 Refreshment for employees 80
06 Courier charges 30
08 Refreshment of customer 50
10 Cartage 35
15 Taxi fare to manager 70
18 Stationery 65
20 Bus fare 10
22 Fax charges 30
25 Telegrams charges 35
27 Postage stamps 200
29 Repair on furniture 105
30 Laundry expenses 115
31 Miscellaneous expenses 100

Answer.

Petty cash book

Amt. Date Particulars V. Amt. Telephone Postage Convey Refresh Ca
Receiv 2017 No. Paid and ₹ ance ment ₹
ed ₹ telegram ₹ ₹
₹ ₹

2000 Jan 1 To cash A/c
Jan 1 By cartage A/c 50 50
Jan 2 By STD charges A/c 40 40
Jan 2 By bus fare A/c 20 20
Jan 3 By postage A/c 30 30
Jan 4 By refreshment A/c 80 80
Jan 6 By courier charges A/c 30 30
Jan 8 By refreshment for customers 50 50
A/c
Jan 10 By cartage A/c 35 35
Jan 15 By taxi fare A/c 70 70
Jan 18 By stationary A/c 65
Jan 20 By bus fare A/c 10 10
Jan 22 By fax charges A/c 30 30
Jan 25 By telegram charges A/c 35 35
Jan 27 By postage stamps A/c 200 200
Jan 29 By repair on furniture A/c 105

Jan 30 By laundry expenses A/c 115
Jan 31 By miscellaneous charges A/c 100 . . . .
1065 105 . 260 . 100 . 130 . 8
Jan 31 By balance c/d 935 .
2000.

935 Feb 1 To balance b/d
1065 Feb 1 To bank A/c

Page : 156 , Block Name : Numerical Question

Q12 Record the following transactions during the week ending January. 30, 2017 with a weekly
imprest Rs 500

Rs
24 Stationery 100
25 Bus fare 12
25 Cartage 40
26 Taxi fare 80
27 Wages to casual labour 90
29 Postage 80

Answer.
Petty cash book

Amt. Date Particulars V. Amt. Stationary Conveya Cartag Postage Mis
Receiv 2017 No. Paid ₹ nce e ₹ ne
ed ₹ ₹ ₹ ₹
₹

500 Jan 24 To cash A/c
Jan 24 By stationary A/c 100 100
Jan 25 By bus fare A/c 12 12
Jan 25 By cartage A/c 40 40
Jan 26 By taxi fare A/c 80 80
Jan 27 By wages to casual labour A/c 90 90
Jan 29 By postage A/c 80 80
.
Jan 30 By balance c/d 402
98 . . . .
500 . 100 . 260 . 100 . 130 . 8

98 Feb 1 To balance b/d
402 Feb 1 To bank A/c

Page : 156 , Block Name : Numerical Question

Q13 Enter the following transactions in the Purchase Journal (Book) of M/s Gupta Traders of July
2017:
01 Bought from Rahul Traders as per invoice no. 20041
40 Registers @ Rs 60 each
80 Gel Pens @ Rs 15 each
50 note books @ Rs 20 each
Trade discount 10%.
15 Bought from Global Stationers as per invoice no. 1132
40 Ink Pads @ Rs 8 each
50 Files @ Rs 10 each
20 Color Books @ Rs 20 each
Trade Discount 5%
23 Purchased from Lamba Furniture as per invoice no. 3201
2 Chairs @ 600 per chair
1 Table @ 1,000 per table
25 Bought from Mumbai Traders as per invoice no. 1111
10 Paper Rim @ Rs 100 per rim
400 drawing Sheets @ Rs 3 each
20 Packet water colour @ Rs 40 per packet

Answer.

Books of M/s. Gupta Traders
Purchases Book

Invoice Details Amount
Date No. Particulars L.F. Rs Rs

2017
July 01 20041 Rahul Traders
40 Registers @ Rs 60 each 2,400
80 Gel Pens @ Rs 15 each 1,200
50 Note Books @ Rs 20 each 1,000

4,600
Less: Trade Discount 10% (460) 4,140

July 15 1132 Global Stationeries
40 Ink Pads @ Rs 8 each 320
50 Files @ Rs 10 each 500
20 Colour Books @ Rs 20 each 400

1,220
Less: Trade discount 5% (61) 1,159

July 25 1111 Mumbai Traders
10 Paper Rim @ Rs 100 each 1,000
400 Drawing Sheet @ Rs 3 each 1,200
20 Packet Water Colour @ Rs 40 per pack 800 3,000

Purchases Account 8299

Page : 157 , Block Name : Numerical Question

Q14 Enter the following transactions in sales (journal) book of M/s. Bansal electronics:

September

01 Sold to Amit Traders as per bill no.4321
20 Pocket Radio @ 70 per Radio
2, T.V. set, B&W.(6.) @ 800 Per T.V.
10. Sold to Arun Electronics as per bill no.4351
5 T.V. sets (20.) B&W @ Rs 3,000 per T.V.
2 T.V. sets (21.) Colour @ Rs 4,800 per T.V.
22 Sold to Handa Electronics as per bill no.4,399
10 Tape recorders @ Rs 600 each
5 Walkman @ Rs 300 each
28 Sold to Harish Trader as per bill no.4430
10 Mixer Juicer Grinder @ Rs 800 each.

Answer.

Books of M/s. Bansal Electronics
Sales Book

Date Bill No. Particulars L. F. Details Amount

Rs Rs

Sept.01 4321 Amit Traders
20 Pocket Radio @ Rs 70 Per Radio 1,400
2 T.V. Set, B&W (6") @ Rs 800 per T.V. 1,600 3,000

Sept.10 4351 Arun Electronics
5 T.V. sets (20") B&W @ Rs 3,000 per T.V. 15,000
2 T.V. sets (21") Colour @ Rs 4,800 per T.V. 9,600 24,600

Sept.22 4399 Handa Electronics
10 Tape Recorders @ Rs 600 each 6,000
5 Walkman @ Rs 300 each 1,500 7,500

Sept.28 4430 Harish Traders
10 Mixer Juicer Grinder @ Rs 800 each 8,000 8,000

Sales Account 43,100

Page : 157 , Block Name : Numerical Question

Q15 Prepare a purchases return (journal) book from the following transactions for April 2017.

Rs
05 Returned goods to M/s Kartik Traders 1,200
10 Goods returned to Sahil Pvt. Ltd. 2,500
17 Goods returned to M/s Kohinoor Traders for list price Rs 2,000 less 10% trade
discount.
28 Return outwards to M/s Handa Traders 550

Answer.

Purchases Return Book

Name of Supplier Amount
Debit Note
Date No. (Account to be debited) L.F. Rs

2017
April 5 M/s Kartik Traders 1,200
April 10 Sahil Pvt. Ltd. 2,500
April 17 M/s Kohinoor Trader
List Price 2,000
Less: 10% Trade discount (200) 1,800

April 28 M/s Handa Traders 550

6,050
Purchases Return Account

Page : 157 , Block Name : Numerical Question

Q16 Prepare Return Inward Journal (Book) from the following transactions of M/s Bansal Electronics
for July 2017:
Rs
04 M/s Gupta Traders returned the goods 1,500
10 Goods returned from M/s Harish Traders 800
18 M/s Rahul Traders returned the goods not as per specifications 1,200
28 Goods returned from Sushil Traders 1,000
Answer.

Sales Return Book

Credit Note Amount
Date No. Particulars L.F. Rs

2017

July 4 M/s Gupta Traders 1,500
M/s Harish
July 10 Traders 800

July18 M/s Rahul Traders 1,200

July 28 Sushil Traders 1,000

Sales Return 4,500
Account

Page : 158 , Block Name : Numerical Question

Q17 Prepare proper subsidiary books and post them to the ledger from the following transactions for
the month of February 2017:

Rs
01 Goods sold to Sachin 5,000
04 Purchase from Kushal Traders 2,480
06 Sold goods to Manish Traders 2,100
07 Sachin returned goods 600
08 Returns to Kushal Traders 280
10 Sold to Mukesh 3,300
14 Purchased from Kunal Traders 5,200
15 Furniture purchased from Tarun 3,200
17 Bought of Naresh 4,060
20 Return to Kunal Traders 200
22 Return inwards from Mukesh 250
24 Purchased goods from Kirit & Co. for list price of 5,700
less 10% trade discount
25 Sold to Shri Chand goods 6,600
less 5% trade discount
26 Sold to Ramesh Brothers 4,000
28 Return outwards to Kirit and Co. 1,000
less 10% trade discount
28 Ramesh Brothers returned goods Rs 500.

Answer.

Journal
Purchases Book
Date Invoice L.F. Amount
Particulars

No. ₹

2017
Kushal
Feb 4 Traders 2,480
Kunal
Feb 14 Traders 5,200
Feb 17 Naresh 4,060
Kirit and
Feb 24 Co. 5,700
Less:
Trade
Discount
10% (570) 5,130

Purchases
Account 16,870

Sales Book
Invoice Name of Customer Amount

Date No. (Accounts to be debited) L.F. Rs

2017
Feb 1 Sachin 5,000
Feb 6 Manish Traders 2,100
Feb 10 Mukesh 3,300
Feb 25 Shri Chand 6,600
Less: 5% Trade Discount (330) 6,270

Feb 26 Ramesh Brothers 4,000

Sales Account 20,670

Sales Return Book
Credit Name of Customer Amount

Date Note (Accounts to be credited) L.F. Rs

2017
Feb 7 Sachin 600
Feb 22 Mukesh 250
Feb 28 Ramesh Brothers 500

Sales Return Account 1,350

Purchases Return Book
Debit Name of Supplier Amount

Date Note (Accounts to be debited) L.F. Rs

2017
Feb 8 Kushal Traders 280
Feb 20 Kunal Traders 200
Feb 28 Kirit and Co. 1,000
Less: 10% Trade Discount (100) 900

Purchase Return A/c 1,380

Journal Proper
Debit Credit

Date Particulars L.F. Amount Amount

Rs Rs

2017
Feb.15 Furniture A/c Dr. 3,200

To Tarun 3,200
(Furniture purchased from Tarun)

Ledger
Purchases A/c
Dr. Cr.

Amoun
t Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Feb.28 Sundries as per
Purchases

Book 16,870
Feb.28 Balance c/d 16,870

16,870 16,870

Sales A/c
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Feb.28 Sundries as per Sales Book 20,670
Feb.28 Balance c/d 20,670

20,670 20,670

Sales Return A/c
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Sundries as per Sales
Feb.28 Return Book 1,350
Feb.28 Balance c/d 1,350

1,350 1,350

Purchases Return A/c
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Sundries as per Purchases
Feb.28 Return Book 1,380
Feb.28 Balance c/d 1,380

1,380 1,380

Sachin’s Account
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Feb.01 Sales 5,000 Feb.07 Sales Return 600

Feb.28 Balance c/d 4,400

5,000 5,000

Kushal Traders’ Account
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Feb.08 Purchases Return 280 Feb.04 Purchases 2,480
Feb.28 Balance c/d 2,200

2,480 2,480

Manish Traders’ Account
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Feb.06 Sales 2,100
Feb.28 Balance c/d 2,100

2,100 2,100

Mukesh’s Account
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Feb.10 Sales 3,300 Feb.22 Sales Return 250
Feb.28 Balance c/d 3,050

3,300 3,300

Kunal Traders’ Account
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Feb.20 Purchase Return 200 Feb.14 Purchases 5,200
Feb.28 Balance c/d 5,000

5,200 5,200

Furniture Account
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Feb.15 Tarun 3,200
Feb.28 Balance c/d 3,200

3,200 3,200

Tarun’s Account
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Feb.15 Furniture 3,200
Feb.28 Balance c/d 3,200

3,200 3,200

Naresh’s Account
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Purchase
Feb.17 s 4,060
Balance
Feb.28 c/d 4,060

4,060 4,060

Kirit & Co. Account
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Feb.28 Purchases Return 900 Feb.24 Purchases 5,130
Feb.28 Balance c/d 4,230

5,130 5,130

Shri Chand & Co. Account
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Feb.25 Sales 6,270
Balance
Feb.28 c/d 6,270

6,270 6,270

Ramesh’s Account
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Sales
Feb.26 Sales 4,000 Feb.28 Return 500
Balance
Feb.28 c/d 3,500

4,000 4,000

Page : 158 , Block Name : Numerical Question

Q18 The following balances of ledger of M/s Marble Traders on April 01, 2017

Rs
Cash in hand 6,000

Cash at bank 12,000
Bills receivable 7,000
Ramesh (Cr.) 3,000
Stock (Goods) 5,400
Bills payable 2,000
Rahul (Dr.) 9,700
Himanshu (Dr.) 10,000

Transactions during the month were:

April Rs
01 Goods sold to Manish 3,000
02 Purchased goods from Ramesh 8,000
03 Received cash from Rahul in full settlement 9,200
05 Cash received from Himanshu on account 4,000
06 paid to Remesh by cheque 6,000
08 Rent paid by cheque 1,200
10 Cash received from manish 3,000
12 Cash sales 6,000
14 Goods returned to Ramesh 1,000
15 Cash paid to Ramesh in full settlement 3,700
Discount received 300
18 Goods sold to Kushal 10,000
20 Paid trade expenses 200
21 Drew for personal use 1,000
22 Goods return from Kushal 1,200
24 Cash received from Kushal 6,000
26 Paid for stationery 100
27 Postage charges 60
28 Salary Paid 2,500
29 Goods purchased from Sheetal Traders 7,000
30 Sold goods to Kirit 6,000
Goods purchased from Handa Traders 5,000

Journalise the above transactions and post them to the ledger.

Answer.

Books of M/s. Marble Traders
Journal
Debit Credit

Date Particulars L.F. Amount Amount

Rs Rs

2017 Cash A/c Dr. 6,000
Apr.01 Bank A/c Dr. 12,000
Bills Receivable A/c Dr. 7,000
Stock A/c Dr. 5,400
Rahul's A/c Dr. 9,700
Himanshu A/c Dr. 10,000
To Ramesh's A/c 3,000
To Bills Payable A/c 2,000
To Capital A/c (B/F ) 45,100
(Balance brought from last year)

Apr.01 Manish's A/c Dr. 3,000
To Sales A/c 3,000
(Goods sold to Manish)

Apr.02 Purchases A/c Dr. 8,000
To Ramesh's A/c 8,000
(Goods purchased from Ramesh)

Apr.03 Cash A/c Dr. 9,200
Discount Allowed A/c Dr. 500
To Rahul's A/c 9,700
(Cash received from Rahul and discount allowed)

Apr. 05 Cash A/c Dr. 4,000
To Himanshu's A/c 4,000
(Cash received from Himanshu)

Apr.06 Ramesh's A/c Dr. 6,000
To Bank A/c 6,000
(Cheque issued to Ramesh)

Apr. 08 Rent A/c Dr. 1,200
To Bank A/c 1,200
(Rent paid by cheque)

Apr.10 Cash A/c Dr. 3,000
To Manish's A/c 3,000
(Cash received from Manish)

Apr.12 Cash A/c Dr. 6,000
To Sales A/c 6,000
(Goods sold for cash)

Apr.14 Ramesh's A/c Dr. 1,000
To Purchases Return A/c 1,000
(Goods returned to Ramesh)

Apr.15 Ramesh's A/c Dr. 4,000
To Cash A/c 3,700
To Discount Received A/c 300
(Cash paid to Ramesh and discount received)

Apr.18 Kushal's A/c Dr. 10,000
To Sales A/c 10,000
(Goods sold to Kushal)

Apr.20 Trade Expenses A/c Dr. 200
To Cash A/c 200
(Trade expenses paid)

Apr.21 Drawings A/c Dr. 1,000
To Cash A/c 1,000
(Cash withdrawn for personal use)

Apr.22 Sales Return A/c Dr. 1,200
To Kushal's A/c 1,200
(Kushal returned goods)

Apr.24 Cash A/c Dr. 6,000
To Kushal's A/c 6,000
(Cash received from Kushal)

Apr.26 Stationery A/c Dr. 100
To Cash A/c 100
(Stationery paid)

Apr.27 Postages A/c Dr. 60
To Cash A/c 60
(Postage charges paid)

Apr.28 Salaries A/c Dr. 2,500

To Cash A/c 2,500
(Salary paid)

Apr.29 Purchases A/c Dr. 7,000
To Sheetal Traders's A/c 7,000
(Goods purchased from Sheetal Traders)

Apr.30 Kirit's A/c Dr. 6,000
To Sales A/c 6,000
(Goods sold to Kirit)

Apr.30 Purchases A/c Dr. 5,000
To Handa Traders's A/c 5,000
(Goods purchased from Handa Traders)

Total 1,35,060 1,35,060

Ledger
Cash Account
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Apr.01 Balance b/d 6,000 Apr.15 Ramesh 3,700
Apr.03 Rahul 9,200 Apr.20 Trade Expenses 200

Apr.05 Himanshu 4,000 Apr.21 Drawings 1,000
Apr.10 Manish 3,000 Apr.26 Stationary 100
Apr.12 Sales 6,000 Apr.27 Postage 60
Apr.24 Kushal 6,000 Apr.28 Salaries 2,500
Apr.30 Balance c/d 26,640

34,200 34,200

Bank Account
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Apr.01 Balance b/d 12,000 Apr.06 Ramesh 6,000
Apr.08 Rent 1,200
Apr.30 Balance c/d 4,800

12,000 12,000

Bills Receivable Account
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Apr.01 Balance b/d 7,000
Apr.30 Balance c/d 7,000

7,000 7,000

Stock A/c
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Apr.01 Balance b/d 5,400
Apr.30 Balance c/d 5,400

5,400 5,400

Rahul’s A/c
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Apr.01 Balance b/d 9,700 Apr.03 Cash 9,200
Apr.03 Discount Allowed 500

9,700 9,700

Himanshu's A/c
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017

Apr.01 Balance b/d 10,000 Apr.05 Cash 4,000
Apr.30 Balance c/d 6,000

10,000 10,000

Ramesh's Account
Dr. C

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Apr.06 Bank 6,000 Apr.01 Balance b/d 3,00
Apr.14 Purchases Return 1,000 Apr.02 Purchases 8,00
Apr.15 Cash 3,700
Apr.15 Discount Received 300

11,000 11,00

Bills Payable Account
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Apr.01 Balance b/d 2,000
Apr.30 Balance c/d 2,000

2,000 2,000

Capital Account
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Apr.01 Balance b/d 45,100
Apr.30 Balance c/d 45,100

45,100 45,100

Manish’s Account
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Apr.01 Sales 3,000 Apr.10 Cash 3,000

3,000 3,000

Sales Account
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Apr.01 Manish 3,000
Apr.12 Cash 6,000
Apr.18 Kushal 10,000

Apr.30 Balance c/d 25,000 Apr.30 Kirit 6,000

25,000 25,000

Purchases Account
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Apr.02 Ramesh 8,000
Apr.29 Sheetal Traders 7,000
Apr.30 Handa Traders 5,000 Apr.30 Balance c/d 20,000

20,000 20,000

Discount Allowed Account
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Apr.03 Rahul 500
Apr.30 Balance c/d 500

500 500

Rent Account
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Apr.08 Bank 1,200
Apr.30 Balance c/d 1,200

1,200 1,200

Discount Received Account
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Apr.15 Ramesh 300
Apr.30 Balance c/d 300

300 300

Kushal'sAccount
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Apr.18 Sales 10,000 Apr.22 Sales Return 1,200
Apr.24 Cash 6,000
Apr.30 Balance c/d 2,800

10,000 10,000

Trade Expenses Account
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Apr.20 Cash
200
Apr.30 Balance c/d
200

200 200

Drawing's Account
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Apr.21 Cash
1,000 Apr.30 Balance c/d 1,000

1,000 1,000

Sales Return Account
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Apr.22 Kushal 1,200
Apr.30 Balance c/d 1,200

1,200 1,200

Stationery Account
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Apr.26 Cash 100
Apr.30 Balance c/d 100

100 100

Postages Account
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Apr.27 Cash 60
Apr.30 Balance c/d 60

60 60

Salaries Account
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Apr.28 Cash 2,500
Apr.30 Balance c/d 2,500

2,500 2,500

Sheetal Trader's Account
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Apr.29 Purchases 7,000
Apr.30 Balance c/d 7,000

7,000 7,000

Handa Trader's Account
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Apr.30 Purchases 5,000
Apr.30 Balance c/d 5,000

5,000 5,000

Purchases Return Account
Dr. Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Apr.14 Ramesh 1,000
Apr.30 Balance c/d 1,000

1,000 1,000

Kirit's Account
Dr Cr.

Amount Amount

Date Particulars J.F. Rs Date Particulars J.F. Rs

2017 2017
Apr.30 Sales 6,000
Apr.30 Balance c/d 6,000

6,000 6,000

Page : 158 , Block Name : Numerical Question